Assuming you mean the Beelink S12 (which is the first thing that comes up in a search for "n100 mini pc"), that's quite similar to my own computer specs, which can run just about any distro, with enough resources to spare for a VM or two. I don't think it's necessary to go really lightweight or pick something special. If there's a distro you're already familiar with and know you can do all of those things on, install that.
If you like Garuda, you could always try a different Arch spin which is lighter out of the box, like CachyOS or EndeavourOS.
Handbrake will probably still work if you compile it from source, but it seems like upstream isn't paying much attention to libdvdcss support.
The version in Debian's repo still works for me, anyway.